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The company rented space to a tenant at $3,300 per month, starting on November 1, 2009. The rent was paid on time on November 1, and the amount received was credited to the Rent Earned account. However, the tenant has not paid the December rent. The company has worked out an agreement with the tenant, who has promised to pay both December and January rent in full on January 15. .
On November 1, the company rented space to another tenant for $2,989 per month. The tenant paid five months' rent in advance on that date. The payment was recorded with a credit to the Unearned Rent account



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For the first transaction you received a payment, which means that you received cash. Therefore an increase in Cash is a debit.

For the next two transactions the renter agreed to pay you on a certain day, which means they owe you for the rent. The journal entries will be to Debit Accounts Receivable because they owe you money and Credit Rent Eaned because you earned the revenue.

For the last transaction somebody paid you in advance, which means you received money for rent that has not earned, therefore your journal entry will be: Debit Cash for the amount received and Credit Unearned Rent Revenue because you owe them the space for so many months.

When the rent is earned the journal entry will be:
Debit Unearned Rent Revenue for the amount earned
Credit Rent Earned for the amount